A Contribuição do Resp 1221170/PR para a discussão acerca do conceito de Insumos para fins do aproveitamento de créditos de PIS e COFINS

Abstract

Laws No. 10,637/02 and 10,833/03 introduced the non-cumulative system for calculating PIS and COFINS, allowing the utilization of contribution credits related to certain expenses according to the legislation. The discussion on the concept of inputs for the purpose of calculating PIS and COFINS credits has become one of the biggest Brazilian legal and tax controversies, causing legal uncertainty and conflict between the tax authorities and taxpayers. The Brazilian Federal Revenue Department has presented a restrictive interpretation of the concept of inputs, while taxpayers defend a more comprehensive interpretation. This has resulted in alleged excessive crediting assessments, making it one of the most controversial topics in the federal administrative tax litigation. In February 2018, the Superior Court of Justice (STJ), in the judgment of REsp 1,221,170 (Anhambi Case), established that "inputs" would be considered as goods and services that were essential or relevant to the economic activity performed by the taxpayer. This study aims to analyze the contribution of this judgment to the discussion on the concept of inputs for the purpose of utilizing PIS and COFINS credits, as well as to verify the foundations of the thesis and the instruments that the decision provides to the legal operator for case-by-case analysis